admissible to manufacturers who directly export their goods and not to those manufacturers who export through merchant exporters. The Asstt. Collector rejected the refund claim ... merchant exporters exported the goods would not mean that goods in fact have not been exported in accordance with rules relating to export. It cannot
price obtained by the Merchant Exporter against export orders. The title of the goods shall pass to the Merchant Exporter on board ship by delivery ... Processors agree to undertake exports of the said Frozen Marine Products against export orders received by the Merchant exporter provided the Processors approve
purpose of export. Ld. SDR submitted that as the appellants' customers were manufacturer-exporters, and not merchant-exporters, nothing contained in para 4.1.2 ibid ... accepted as proof of export unless the SSI unit did not undertake exports either directly or through merchant-exporter directly from the SSI unit itself
importing goods
without payment of tax by exporters
availing Advance Authorisation/Export
Promotion Capital Goods /100% Export
Oriented Units Scheme, exemption should
be granted from ... exported by an exporter under
bond and exporter would be eligible for
refund of input tax credit of
Compensation Cess relating to the goods
exported
Petitioners are members of the Mobiles and
Electronics Indian Merchants Exporters Association (hereinafter
"MEIMEA").
6. It is stated that some of the mobile ... Electronics Indian Merchant Exporters
Association (MEIMEA) regarding availability of Duty
Drawback on the export of 'unlocked' mobile handsets
by merchant exporters
Petitioners are members of the Mobiles and
Electronics Indian Merchants Exporters Association (hereinafter
"MEIMEA").
6. It is stated that some of the mobile ... Electronics Indian Merchant Exporters
Association (MEIMEA) regarding availability of Duty
Drawback on the export of 'unlocked' mobile handsets
by merchant exporters
Petitioners are members of the Mobiles and
Electronics Indian Merchants Exporters Association (hereinafter
"MEIMEA").
6. It is stated that some of the mobile ... Electronics Indian Merchant Exporters
Association (MEIMEA) regarding availability of Duty
Drawback on the export of 'unlocked' mobile handsets
by merchant exporters
Petitioners are members of the Mobiles and
Electronics Indian Merchants Exporters Association (hereinafter
"MEIMEA").
6. It is stated that some of the mobile ... Electronics Indian Merchant Exporters
Association (MEIMEA) regarding availability of Duty
Drawback on the export of 'unlocked' mobile handsets
by merchant exporters
Petitioners are members of the Mobiles and
Electronics Indian Merchants Exporters Association (hereinafter
"MEIMEA").
6. It is stated that some of the mobile ... Electronics Indian Merchant Exporters
Association (MEIMEA) regarding availability of Duty
Drawback on the export of 'unlocked' mobile handsets
by merchant exporters
Petitioners are members of the Mobiles and
Electronics Indian Merchants Exporters Association (hereinafter
"MEIMEA").
6. It is stated that some of the mobile ... Electronics Indian Merchant Exporters
Association (MEIMEA) regarding availability of Duty
Drawback on the export of 'unlocked' mobile handsets
by merchant exporters
